West Virginia Salary Paycheck Calculator
Enter your yearly salary and how often you're paid. We split it into paychecks and take out exactly what the tax tables say.
| Per paycheck | Amount | Per year |
|---|---|---|
| Gross pay | $2,115.38 | $55,000.00 |
| Federal income tax · withheld | −$170.00 | −$4,420.00 |
| Social Security (6.2%) | −$131.15 | −$3,410.00 |
| Medicare (1.45%) | −$30.67 | −$797.50 |
| West Virginia income tax · withheld | −$70.00 | −$1,820.00 |
| Take-home pay | $1,713.56 | $44,552.50 |
How the federal income tax was worked out
| Pay subject to income tax, for the year · $2,115.38 × 26 paychecks | $55,000.00 |
| Minus the IRS withholding allowance · Pub 15-T Worksheet 1A, line 1g | −$8,600.00 |
| Adjusted yearly wage | $46,400.00 |
| Tax from the IRS yearly table · standard table | $4,420.00 |
| Federal income tax per paycheck · divided by 26 | $170.00 |
IRS Publication 15-T (2026), Worksheet 1A — the percentage method payroll software uses for a Form W-4 from 2020 or later. Your employer's figure can differ by a few cents because of rounding.
How the West Virginia income tax was worked out
| Pay subject to W.Va. tax this paycheck | $2,115.38 |
| Minus IT-104 exemptions · 1 × $76.92 ($2,000 ÷ 26) | −$76.92 |
| Taxable wage for the IT-100.2A table · Table 2, Two Earner/Two or More Jobs | $2,038.46 |
| Base amount from the table · row starting at $1,731 | $56.27 |
| Plus 4.58% of pay over $1,731 | $14.08 |
| W.Va. income tax before rounding | $70.35 |
| W.Va. income tax, rounded · rounded to the nearest whole dollar | $70.00 |
West Virginia salary after tax: common salaries
Take-home pay rounded to the dollar, for a single filer paid every two weeks with a standard W-4 and no 401(k) or benefits. Your own figure depends on your W-4 and deductions — use the calculator above.
| Salary | Per paycheck | Per year | Kept |
|---|---|---|---|
| $40,000 | $1,275 | $33,150 | 83% |
| $50,000 | $1,567 | $40,743 | 81% |
| $60,000 | $1,859 | $48,336 | 81% |
| $75,000 | $2,263 | $58,837 | 78% |
| $100,000 | $2,895 | $75,280 | 75% |
| $150,000 | $4,139 | $107,603 | 72% |
Salary to paycheck
Your salary is divided by the number of paychecks in the year: 52 weekly, 26 every two weeks, 24 twice a month, or 12 monthly. Every-two-weeks pay gives 26 checks, so two months a year have three paydays.
A traditional 401(k) lowers the pay federal income tax is worked out on, but not Social Security or Medicare. A Roth 401(k) comes out after tax — enter it as an after-tax deduction.
Salaried in West Virginia
On a salary, your employer takes your IT-104 exemptions off each paycheck and reads the rest from the IT-100.2A table for your pay period, at rates up to 4.58%. A traditional 401(k) lowers the pay the table sees; a Roth 401(k) does not.
What comes out of a West Virginia paycheck
- Federal income tax withholding — worked out from your pay and your Form W-4, using the IRS tables for 2026.
- Social Security — 6.2% of your pay, up to $184,500 of pay in 2026. Above that, it stops for the rest of the year.
- Medicare — 1.45% of all your pay, plus 0.9% on pay above $200,000 in the year.
West Virginia has a graduated income tax. For 2026 the rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. Employers withhold it with the Tax Division's percentage-method tables (Form IT-100.2A):
- Start with your pay subject to income tax for this paycheck — after a traditional 401(k) and pre-tax health insurance.
- Subtract your IT-104 exemptions. Each one is worth $2,000 a year, split across your paychecks: $38.46 weekly, $76.92 every two weeks, $83.33 twice a month or $166.67 monthly.
- Find what's left in the table for your pay period. Every dollar is taxed, starting at 2.11%, and each higher slice is taxed at the next rate, up to 4.58%.
- Round the result to the nearest whole dollar.
The only state line in this calculator for a West Virginia paycheck is income tax. There is no employee-paid state disability or family leave premium to add.
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- West Virginia Tax Division — Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026) — exemption $2,000 a year ($38.46 weekly, $76.92 bi-weekly, $83.33 semi-monthly, $166.67 monthly); Two Earner/Two or More Jobs and Optional One Earner/One Job tables; rates 2.11%–4.58%
- West Virginia Tax Division — Withholding Help and General Information — percentage method: subtract exemptions, apply the table rate, round to the nearest whole dollar; tables are based on two-earner/two-job income
- West Virginia Tax Division — 2026 Income Tax Rate Cut (Senate Bill 392) — 5% cut retroactive to January 1, 2026; brackets $10,000 / $25,000 / $40,000 / $60,000 at 2.11%, 2.81%, 3.16%, 4.22%, 4.58%
- West Virginia Tax Division — Form WV/IT-104, Employee's Withholding Exemption Certificate — exemptions for yourself, spouse and dependents; line 5 lower one-earner rate; line 6 additional withholding; nonresidents of reciprocal states use IT-104NR
- West Virginia Tax Division — Form IT-100.1A, Employer's Withholding Tax Tables (Rev. 1/07) — worked example of the percentage method (old rates), used only to check the method
- WV Division of Labor — Minimum Wage FAQ — $8.75 since January 1, 2016; employers with 6 or more non-exempt employees at one location; tipped cash wage $2.62 (70% tip credit); overtime over 40 hours
- W. Va. Code § 21-5-3 — Payment of wages by employers — at least twice every month, with no more than 19 days between paydays
- W. Va. Code § 21-5-4 — Final wages — on or before the next regular payday, whether discharged or quitting
- WV Division of Labor — Wage & Hour Section — enforces state wage payment laws; wageandhour@wv.gov
Questions
What is the West Virginia income tax rate in 2026?
The rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58% on higher slices of income. They were cut by 5% for 2026.
How much is taken out of a $1,000 paycheck in West Virginia?
For a single filer paid every two weeks with nothing else on the W-4, a $1,000 paycheck has about $38.08 of federal income tax, $62.00 of Social Security and $14.50 of Medicare taken out, $25.00 of West Virginia income tax, leaving $860.42. Enter your own details in the calculator for your exact figure.
What is $20 an hour after taxes in West Virginia?
Working 40 hours a week and paid every two weeks, $20 an hour is $1,600.00 before tax and about $1,322.45 after tax per paycheck — $34,383.60 a year — for a single filer with a standard W-4.
How much is a West Virginia exemption worth?
$2,000 a year, divided by your number of paychecks — $76.92 for every-two-weeks pay.
What does the lower rate box on the IT-104 do?
The box is for people who are single, head of household, or married with a spouse who doesn't work, and who have only one job. It uses the one-earner table, so less is held back each paycheck.
Why is my West Virginia withholding a round number?
The percentage method rounds each paycheck's West Virginia withholding to the nearest whole dollar.
When do I get my last paycheck in West Virginia?
On or before the next regular payday, whether you quit or were let go.